Assuming a multiple support declaration exists, which of the individuals may claim Blaine as a dependent?
Blaine Greer lives alone. His support comes from the following sources:
A) Ken or Martha
B) Buddy, Ken, or Martha
C) Ken, Martha, or Natalie
D) None of them.
B) Buddy, Ken, or Martha
A qualifying pool of individuals (Buddy, Ken, and Martha) provides more than 50 percent of Blaine's support. Natalie is not part of the qualifying pool as she could not otherwise claim Blaine because he is not related to her and does not live in her home. Of the qualifying pool, any individual who provides more than 10 percent of Blaine's support (Buddy, Ken, or Martha) may claim Blaine under a multiple support agreement.
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